Adding invoices in GSTR-1

[Jasbir Uppal]

Dear Professionals,

Wishing You all a very Happy & Safe DIwali.

There is an query in relation to GSTR 1 that how we can add missing invoices in GSTR 1 (Outward Supplies).

Thanks & Regards

J S Uppal

Tax Consultant

[DR.MARIAPPAN GOVINDARAJAN]

I think one time rectification is allowed in GSTR 1.

[RAJA SWAMINATHAN]

Amendments for earlier period can be filed.

[Jasbir Uppal]

what will be the procedure to file amendents.

[Vamsi Krishna]

There is no provision to add missing invoices in GSTR-1, however you can ask your customer who will be eligible to claim ITC against the missing invoice.

To explain further, approach your customer and ask him to include the captioned invoice in his GSTR-2 and once done, it get reflected into your GSTR-1A, and by accepting the same, the invoice will get included in your GSTR-1.

AI Summary

Addition of missing invoices in GSTR 1: include invoice via buyer's GSTR 2, accept in GSTR 1A to reflect in GSTR 1. Respondents noted that one time rectification or amendment of earlier GSTR 1 periods may be possible, but no direct unilateral insertion of missing invoices exists; instead, the recipient should include the invoice in their GSTR 2 which feeds into the supplier's GSTR 1A, and upon the supplier's acceptance in GSTR 1A the invoice will be reflected in the supplier's GSTR 1.